https://www.taxtmi.com/caselaws?id=118572 The Appellate Tribunal CESTAT, New Delhi dismissed the department's appeal against the order allowing a refund claim due to the improper appropriation of a bank guarantee by the adjudicating authority without quantifying the redemption fine. The Tribunal upheld the Commissioner (Appeals)' decision, emphasizing that recovery without quantification is improper and not in accordance with the law. The judgment highlighted the necessity of specifying amounts for proper recovery procedures, affirming the refund claim and denying the department's appeal. en-us Tue, 25 Jul 2006 00:00:00 +0530 Wed, 04 Jul 2012 12:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118572 The Appellate Tribunal CESTAT, New Delhi dismissed the department's appeal against the order allowing a refund claim due to the improper appropriation of a bank guarantee by the adjudicating authority without quantifying the redemption fine. The Tribunal upheld the Commissioner (Appeals)' decision, emphasizing that recovery without quantification is improper and not in accordance with the law. The judgment highlighted the necessity of specifying amounts for proper recovery procedures, affirming the refund claim and denying the department's appeal. Case-Laws Central Excise Tue, 25 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118572